Forthcoming Legislation

Minimum wage increases from April 2021

Effective
April 2021

The Government has announced the National Living Wage (NLW) and National Minimum Wage (NMW) rates which will come into force from April 2021.

Agencies and clients could be liable for off-payroll workers’ tax

Reference
2020 No. 1150
Effective
6 April 2021

The Income Tax (Pay As You Earn) (Amendment No.3) Regulations 2020 allow HMRC to recover a worker’s income tax from other parties in the labour supply chain if there is no prospect of recovering it from the employer within a reasonable period.

Increases to maternity pay and other statutory pay rates

Effective
30 April 2021

The Government has announced increases in the weekly rates for statutory maternity pay and other types of statutory pay for 2021/22

IR35 reform to apply in the private sector

Effective
6 April 2021

A reform to the off-payroll working (IR35) rules that has been introduced in the public sector is to be extended to medium-sized and large companies in the private sector.